保有环节房产税改革“租税分流”模式的设想
发布时间：2018-07-18 13:59
【摘要】：自2003年十六届三中全会提出“在条件具备时开征房产税”以来,开征房产税就一直是政界、学界讨论的热点。2006年国家决定在部分省份和地区进行房产税“空转”试点,2011年1月27日上海、重庆两市试点分别公布了新房产税的主要内容。由此拉开了房产税改革的序幕。 现行的房地产税费制度实行几十年,虽说期间做过修改,但是没有涉及核心内容,其存在的问题随着我国经济的发展和全球经济融合度的加深,愈发显得严重。主要弊端包括“租、税、费”体系混乱,税收负担较重；重复征收问题严重;税制要素设计不合理;立法层次低,缺乏权威性;以及征收监管力度小,地方税权缺失等多方面的问题。在我国的实践中,以税代租、以费代税、以费挤税的现象非常普遍,从而限制和削弱了税收的宏观调控功能。因此我国目前的房地产税制已经不适应我国现行的市场经济的发展要求,迫切需要我们对房地产税体系进行重构。 分税制改革之后,中央财权增强的同时带来了地方财权的弱化,而地方政府的财政支出却在日益扩大。因此造成了地方政府财政收不抵支、甚至负债累累。在地方政府财权与事权严重失衡的情况下,土地出让金的巨大收益导致了地方政府盲目开发、滥用土地的短视行为。因此为响应科学发展观的号召,税制改革中应该涉及到为地方政府构建一个能提供稳定财政收入的税种。 近年来,开征房产税一直是政界、学界讨论的热点,在房产税的开征的必要性及合理性的问题上大家已经取得了一些共识。我们认为在房产税模式选择和制度设计上存在很多问题,学术界在解决此问题上可谓百花齐放,百家争鸣,由此为房产税的开征也带来了严重的阻碍。从上海和重庆两个试点城市的房产税征收管理细则来看,房产税制的改革方向仍然模糊不清。最终房产税的推广会采用哪种方案也是无法判断。房产税的开征,涉及房地产收益分配关系的规范与调整,即对现有房地产“租、税、费”范畴的规范与调整。因此我国房产税的模式选择与制度设计研究具有重要意义,是关系到房产税开征的重要环节。解决了房产税模式选择这一战略性问题,才能随之对具体的税制结构与设计问题进行明确。因此本文在目前理论界“租税合一”的房产税模式占主流观点的背景下,另辟蹊径,对“租税分流”的房产税模式作进一步研究,供理论界讨论、供政府实践参考。 本文研究主要涉及四个部分： 第一部分是对房产税的理论概述以及房产税的模式的归纳总结与分析研究； 从房产税的基本理论出发,具体分析了房产税的模式,即：单一的土地税、单一的房屋税、“租税合一”型、“租税分流”型。从每个模式的概念到优缺点到施行国家,具体对每一种模式进行了详细分析与研究。 第二部分是分析研究我国现行的房地产税制的现状以及其存在的问题； 通过对我国现行房地产税制的现状分析,总结归纳出现行制度的症结,即存在税制结构不合理,交易环节税负重,保有环节税负轻；“租、税、费”体系混乱,“租、税、费”互相错位；税基狭窄,房地产税收筹集财政收入功能薄弱等问题。而这些问题都亟待我们去解决。 第三部分是比较研究发达国家与地区房产税模式的合理性与借鉴作用； 根据房产税模式,将发达国家和地区的房地税也进行分类,选出各具典型的国家,对其进行分析。“租税合一”型选择典型国家,美国与新加坡;“租税分流”型选择代表国家与地区,日本与台湾。从各国(地区)的制度改革,税制的设计上希望找到一些规律与借鉴来帮助我国更好的建立属于我国的房产税模式与税制。从中我们认识到应该实行“税基宽、简税制、低税率”的政策；流通环节税收少,主要税收集中在保有环节；严格区分自住房和其他模式房地产；土地和房屋分开征税的必要性等。但我们应该了解我国在借鉴别国的房产税模式的基础上,必须根据本国实际情况,制定出符合我国发展路线的具有“中国特色”的房产税制度。 第四部分则根据国际借鉴及我国的具体国情,分析选择具有“中国特色”的房产税模式,对其进行税制设计并完善配套措施。 根据我国国情与借鉴外国经验,得出我国适用的房产税模式并设计出我国的税制结构。“租税合一”型房产税仍是我国现有存量房的改革选择,但根据地租的属性与归属问题以及我国在土地公有制的现状下,未来新建房屋可选择“租税分流”的房产税模式。我国应确立“明租、正税、清费”的原则来进行房产税的改革。 在具体的税制设计中,我们设定了“租”的制度设计和“税”的税制设计。分别从理论依据到具体设计对其进行了拓展,主要针对征收范围、征收对象、新旧重叠、计税依据、税率、税收优惠等方面进行了研究。 最后,本文认为配套措施的完善,对于房产税模式的顺利实施有着重要的作用,因此也不可忽视。特别是建立财产申报登记和管理制度,完善税源动态监控体系；建立和完善信息采集和共享制度,完善各部门配合体系；建立和完善房地产评估制度,完善征管运作体系；维护纳税人的申诉权利,建立一套评税纠纷争议解决机制这些方面应该得到足够的重视。只有做到了全方位的配合,才能相得益彰,让房产税在中国顺利且合理的实施下去。 本文的主要创新点有： 1.在国内学术界选择“租税合一”型房产税模式的主流思想的声音下,作者在提出房产税可分为四种模式的基础上,本文赞同并拓展了“租税分流”型房产税模式的研究。 2.本文在选择“租税分流”型房产税模式之后,对“租”的制度设计,“税”的税制设计进行了各方面的具体拓展,以求为理论界及在实践中理清思路。 3.本文提出了建立具有“中国特色”的“租税分流”型房产税,在借鉴发达国际与地区房产税的同时,根据我国国情及其土地公有的前提,制定出有别于其他国家而专属于我国的房产税模式。 本文的不足之处有： 1.本文缺乏实证研究,没有通过数据来证明自己的观点。 2.本文缺乏对税制设计的具体研究,只是对“租税分流”型房产税模式进行了思路性分析,对于具体到税率,评估价值的具体实施等方面只能提出原则性意见。
[Abstract]:Since the third Plenary Session of the 16th CPC Central Committee 2003, "property tax levy when conditions are available", the levying of real estate tax has always been a political sector. In.2006, the state decided to carry out a "empty turn" pilot in some provinces and regions. In January 27, 2011 Shanghai, the two cities of Chongqing announced the main contents of the new property tax. It opened the prelude to the reform of the property tax.
The current real estate tax and fee system has been implemented for several decades, although it has been revised during the period, but it has not been involved in the core content. Its existing problems are becoming more and more serious with the development of China's economy and the deepening of the global economic integration. The main drawbacks include the confusion of the system of "rent, tax, fee", heavy tax burden, serious repeated levy and tax. The design of the factors is unreasonable; the legislative level is low, the authority is lacking; and the supervision of the collection is small and the local tax rights are missing. In the practice of China, the phenomenon of tax generation, fee generation and expense tax is very common, thus restricting and weakening the macro regulation and control function of tax revenue. So the current real estate tax system in China has already been restricted. It is urgent for us to reconstruct the real estate tax system, which is not suited to the development requirements of China's current market economy.
After the reform of the tax sharing system, the strengthening of the central financial power has brought about the weakening of the local financial power, while the local government's financial expenditure is expanding. Therefore, the local government's financial revenue is not offset, even in debt. In the case of the serious imbalance between the financial power and the power of the local government, the huge income of the land transfer gold leads to the local administration. In response to the call of Scientific Outlook on Development, the tax reform should involve the construction of a tax for local governments to provide stable financial revenue in response to the call of Scientific Outlook on Development.
In recent years, the levying of real estate tax has been a hot topic in the political circles and the academic circles. There have been some consensus on the necessity and rationality of the property tax levy. We think there are many problems in the choice of property tax mode and system design, and the academic circle has a hundred flowers and a hundred schools of contention in solving this problem. The levying of real estate tax has also brought serious impediments. From the rules of property tax collection and management in two pilot cities in Shanghai and Chongqing, the reform direction of the property tax system is still unclear. This is the standard and adjustment of the category of "rent, tax and fee" in the existing real estate. Therefore, it is of great significance to study the mode selection and system design of the real estate tax in China, and it is an important link to the Levy of property tax. The strategic problem of the choice of property tax mode is solved so that the specific tax structure and design problems can be clearly defined. Therefore, this paper makes a further study on the model of the property tax of "levying tax distributary" in the background of the current theory of "renting tax and one" property tax mode, and further studies the model of the property tax of "rent tax diversion" for the theoretical circle to provide reference for the government.
This study mainly involves four parts:
The first part is the theoretical summary of the real estate tax and the induction and analysis of the real estate tax mode.
From the basic theory of real estate tax, the model of real estate tax is analyzed, that is, a single land tax, a single housing tax, a "lease in one" type, a "tax and tax distributary" type. From the concept of each model to the advantages and disadvantages to the country, the detailed analysis and study of each model are carried out in detail.
The second part is the analysis of the current situation of the real estate tax system in China and its existing problems.
Through the analysis of the current situation of the current real estate tax system in China, the crux of the system is summed up, that is, the tax system structure is unreasonable, the transaction link tax is weighed, the tax burden is light, the "rent, tax, fee" system is confused, the "rent, tax, fee" are misplaced each other; the tax base is narrow and the real estate tax collection raises the financial income function and so on. All these problems need to be solved.
The third part is a comparative study of the rationality and reference of the real estate tax mode in developed countries and regions.
According to the model of real estate tax, the real estate tax in developed countries and regions is also classified, and the typical countries are selected to be selected to be analyzed. The "tax and tax one" type selection of typical countries, the United States and Singapore, the choice of "rent and tax diverting" type represent the country and region, Japan and Taiwan. We hope to find some rules and lessons to help our country to establish a better property tax model and tax system in China. From this, we realize that the policy of "wide tax base, simple tax system, low tax rate" should be implemented; the tax revenue of the circulation link is less, the main tax is concentrated on the protection link; the area is divided into the housing and other modes of real estate; land and housing. It is necessary to understand our country's real estate tax system, which is in accordance with the actual situation of our country on the basis of the real estate tax model of other countries.
The fourth part, according to the international reference and the specific national conditions of our country, analyzes and selects the model of the property tax with "Chinese characteristics", and designs the tax system and consummate the supporting measures.
According to the national conditions and foreign experience of our country, we have obtained the applicable property tax model in our country and designed the tax structure of our country. "The tax and tax one" type property tax is still the reform choice of the existing stock house in our country, but according to the property and attribution of the land rent and the status of the public ownership of the land in China, the future new building can choose "rent". We should establish the principle of "clear rent, regular tax and clear expenses" to reform the real estate tax.
In the specific tax system design, we set up the system design of "renting" and the tax design of "tax". From the theoretical basis to the specific design, we have expanded the tax system respectively. It mainly focuses on the scope of the collection, the object of expropriation, the reduplication of the old and the old, the tax basis, the tax rate and the tax preference.
Finally, this paper holds that the perfection of the supporting measures plays an important role in the smooth implementation of the property tax model, so it can not be ignored, especially the establishment of the property declaration and management system, the improvement of the dynamic monitoring system of the tax source, the establishment and improvement of the information collection and sharing system, the improvement of the coordination system of various departments, and the establishment and improvement of the house and land. The system of production assessment, the improvement of the management system of the collection and management, the maintenance of the rights of the taxpayer and the establishment of a set of dispute resolution mechanism for the dispute of tax assessment should be paid enough attention to. Only by achieving a full range of coordination, we can complement each other and let the real estate tax be carried out smoothly and reasonably in China.
The main innovations of this article are:
1. in the voice of the domestic academia to choose the mainstream thought of the model of the "lease in one" type of property tax, the author, on the basis of putting forward the property tax can be divided into four modes, agrees with and expands the research of the model of the property tax of "rent and tax diverting" type.
2. after choosing the model of tax distributary property tax, this paper expands the system design of "rent" and tax design in various aspects, in order to clarify the theory and practice in practice.
3. this paper puts forward the establishment of a "tax distributary" type property tax with "Chinese characteristics". At the same time, based on the conditions of our country and the premise of the public land, the property tax model which is different from other countries is formulated.
The inadequacies of this article are as follows:
1. this article lacks empirical research and does not prove its own views through data.
2. this article lacks the specific research on the tax system design, but only analyzes the model of the tax distributary property tax model, and can only put forward the principle opinions on the concrete implementation of the tax rate and the specific implementation of the evaluation value.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42
本文编号：2132121
[Abstract]:Since the third Plenary Session of the 16th CPC Central Committee 2003, "property tax levy when conditions are available", the levying of real estate tax has always been a political sector. In.2006, the state decided to carry out a "empty turn" pilot in some provinces and regions. In January 27, 2011 Shanghai, the two cities of Chongqing announced the main contents of the new property tax. It opened the prelude to the reform of the property tax.
The current real estate tax and fee system has been implemented for several decades, although it has been revised during the period, but it has not been involved in the core content. Its existing problems are becoming more and more serious with the development of China's economy and the deepening of the global economic integration. The main drawbacks include the confusion of the system of "rent, tax, fee", heavy tax burden, serious repeated levy and tax. The design of the factors is unreasonable; the legislative level is low, the authority is lacking; and the supervision of the collection is small and the local tax rights are missing. In the practice of China, the phenomenon of tax generation, fee generation and expense tax is very common, thus restricting and weakening the macro regulation and control function of tax revenue. So the current real estate tax system in China has already been restricted. It is urgent for us to reconstruct the real estate tax system, which is not suited to the development requirements of China's current market economy.
After the reform of the tax sharing system, the strengthening of the central financial power has brought about the weakening of the local financial power, while the local government's financial expenditure is expanding. Therefore, the local government's financial revenue is not offset, even in debt. In the case of the serious imbalance between the financial power and the power of the local government, the huge income of the land transfer gold leads to the local administration. In response to the call of Scientific Outlook on Development, the tax reform should involve the construction of a tax for local governments to provide stable financial revenue in response to the call of Scientific Outlook on Development.
In recent years, the levying of real estate tax has been a hot topic in the political circles and the academic circles. There have been some consensus on the necessity and rationality of the property tax levy. We think there are many problems in the choice of property tax mode and system design, and the academic circle has a hundred flowers and a hundred schools of contention in solving this problem. The levying of real estate tax has also brought serious impediments. From the rules of property tax collection and management in two pilot cities in Shanghai and Chongqing, the reform direction of the property tax system is still unclear. This is the standard and adjustment of the category of "rent, tax and fee" in the existing real estate. Therefore, it is of great significance to study the mode selection and system design of the real estate tax in China, and it is an important link to the Levy of property tax. The strategic problem of the choice of property tax mode is solved so that the specific tax structure and design problems can be clearly defined. Therefore, this paper makes a further study on the model of the property tax of "levying tax distributary" in the background of the current theory of "renting tax and one" property tax mode, and further studies the model of the property tax of "rent tax diversion" for the theoretical circle to provide reference for the government.
This study mainly involves four parts:
The first part is the theoretical summary of the real estate tax and the induction and analysis of the real estate tax mode.
From the basic theory of real estate tax, the model of real estate tax is analyzed, that is, a single land tax, a single housing tax, a "lease in one" type, a "tax and tax distributary" type. From the concept of each model to the advantages and disadvantages to the country, the detailed analysis and study of each model are carried out in detail.
The second part is the analysis of the current situation of the real estate tax system in China and its existing problems.
Through the analysis of the current situation of the current real estate tax system in China, the crux of the system is summed up, that is, the tax system structure is unreasonable, the transaction link tax is weighed, the tax burden is light, the "rent, tax, fee" system is confused, the "rent, tax, fee" are misplaced each other; the tax base is narrow and the real estate tax collection raises the financial income function and so on. All these problems need to be solved.
The third part is a comparative study of the rationality and reference of the real estate tax mode in developed countries and regions.
According to the model of real estate tax, the real estate tax in developed countries and regions is also classified, and the typical countries are selected to be selected to be analyzed. The "tax and tax one" type selection of typical countries, the United States and Singapore, the choice of "rent and tax diverting" type represent the country and region, Japan and Taiwan. We hope to find some rules and lessons to help our country to establish a better property tax model and tax system in China. From this, we realize that the policy of "wide tax base, simple tax system, low tax rate" should be implemented; the tax revenue of the circulation link is less, the main tax is concentrated on the protection link; the area is divided into the housing and other modes of real estate; land and housing. It is necessary to understand our country's real estate tax system, which is in accordance with the actual situation of our country on the basis of the real estate tax model of other countries.
The fourth part, according to the international reference and the specific national conditions of our country, analyzes and selects the model of the property tax with "Chinese characteristics", and designs the tax system and consummate the supporting measures.
According to the national conditions and foreign experience of our country, we have obtained the applicable property tax model in our country and designed the tax structure of our country. "The tax and tax one" type property tax is still the reform choice of the existing stock house in our country, but according to the property and attribution of the land rent and the status of the public ownership of the land in China, the future new building can choose "rent". We should establish the principle of "clear rent, regular tax and clear expenses" to reform the real estate tax.
In the specific tax system design, we set up the system design of "renting" and the tax design of "tax". From the theoretical basis to the specific design, we have expanded the tax system respectively. It mainly focuses on the scope of the collection, the object of expropriation, the reduplication of the old and the old, the tax basis, the tax rate and the tax preference.
Finally, this paper holds that the perfection of the supporting measures plays an important role in the smooth implementation of the property tax model, so it can not be ignored, especially the establishment of the property declaration and management system, the improvement of the dynamic monitoring system of the tax source, the establishment and improvement of the information collection and sharing system, the improvement of the coordination system of various departments, and the establishment and improvement of the house and land. The system of production assessment, the improvement of the management system of the collection and management, the maintenance of the rights of the taxpayer and the establishment of a set of dispute resolution mechanism for the dispute of tax assessment should be paid enough attention to. Only by achieving a full range of coordination, we can complement each other and let the real estate tax be carried out smoothly and reasonably in China.
The main innovations of this article are:
1. in the voice of the domestic academia to choose the mainstream thought of the model of the "lease in one" type of property tax, the author, on the basis of putting forward the property tax can be divided into four modes, agrees with and expands the research of the model of the property tax of "rent and tax diverting" type.
2. after choosing the model of tax distributary property tax, this paper expands the system design of "rent" and tax design in various aspects, in order to clarify the theory and practice in practice.
3. this paper puts forward the establishment of a "tax distributary" type property tax with "Chinese characteristics". At the same time, based on the conditions of our country and the premise of the public land, the property tax model which is different from other countries is formulated.
The inadequacies of this article are as follows:
1. this article lacks empirical research and does not prove its own views through data.
2. this article lacks the specific research on the tax system design, but only analyzes the model of the tax distributary property tax model, and can only put forward the principle opinions on the concrete implementation of the tax rate and the specific implementation of the evaluation value.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42
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